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Thematic Compilation of Relevant Information Submitted by Japan Article 9, Paragraphs 2 and 3 Uncac Management of Public Finance

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Thematic Compilation of Relevant Information Submitted by Japan Article 9, Paragraphs 2 and 3 Uncac Management of Public Finance THEMATIC COMPILATION OF RELEVANT INFORMATION SUBMITTED BY JAPAN ARTICLE 9, PARAGRAPHS 2 AND 3 UNCAC MANAGEMENT OF PUBLIC FINANCES JAPAN (SIXTH MEETING) In relation to measures to promote transparency and accountability in the management of public finances, States parties and signatories may wish to cite and describe measures that: Provide for transparent and public procedures for adopting of the national budget, that specify the type of information required as part of the submission to the legislature, with opportunity for public input and debate; The Constitution requires the Diet consideration and determination to exercise the national budget, while the Cabinet is obliged to prepare the budget. Pursuant to the Article 16 of the Public Finance Law, the budget consists of: i. General Budget Provisions ii. Revenue and Expenditure Budget iii. Continued Expense iv. Approved Carry-over Expense v. Contract Authorization The related Articles are as follows: The constitution Article 83 The power to administer national finances shall be exercised as the Diet shall determine. Article 86 The Cabinet shall prepare and submit to the Diet for its consideration and decision a budget for each fiscal year. The Public Finance Law Article 16 (Contents of budget) The Budget shall consist of General Budget Provisions, Revenue and Expenditure Budget, Continued Expense, Approved Carry-over Expense and Contract Authorization. Article 17 (Preparation of documents on the estimate of Revenue and Expenditure, etc.) (1) The President of the House of Representatives, the President of the House of Councilors, the Director of the Supreme Court, and the Director of the Board of Audit shall prepare documents on the estimate of Revenue, Expenditure, Continued Expense, Approved Carry-over Expense and Contract Authorization under their jurisdiction and send them to the Cabinet for the convenience of budget control and adjustment each fiscal year. (2) The Prime Minister and the Ministers of the respective Ministries shall prepare documents on the estimate of Revenue, Expenditure, Continued Expense, Approved Carry-over Expense and Contract Authorization under their respective jurisdiction each fiscal year and send them to the Minister of Finance. Article 18 (Preparation of the provisional estimate of revenue and expenditure, etc.) (1) The Minister of Finance shall examine the estimate in the preceding Article, make the necessary adjustments, and make the provisional estimate of Revenue, Expenditure, Continued expense, Approved Carry-over Expense and Contract Authorization to get the Cabinet determination. (2) Before the Cabinet makes the decision in the preceding paragraph, it must ask for the opinions of the President of the House of Representatives, the President of the House of Councilors, the Director of the Supreme Court, and the Director of the Board of Audit with regard to the provisional estimate of Expenditure of the Diet, the Court, and the Board of Audit. Article 20 (Preparation of a detailed statement of Revenue Budget and requisition of Estimate of Appropriations, etc.) (1) The Minister of Finance shall prepare a detailed statement of Revenue Budget every fiscal year in accordance with the Cabinet determination referred to in Article 18. (2) The President of the House of Representatives, the President of the House of Councilors, the Director of the Supreme Court, and the Director of the Board of Audit, the Prime Minister, and the Ministers of the respective Ministries (hereinafter referred to as “heads of the respective Ministries and Agencies”) shall, within the amount of the provisional estimate decided by the Cabinet as referred to in Article 18, prepare the requisition of Estimate of Appropriations, the requisition of Continued Expense, the requisition of Approved Carry-over Expense and the requisition of Contract Authorization (hereinafter referred to as “requisition of Estimate of Appropriations, etc”.) each fiscal year, and send them to the Minister of Finance. Article 21 (Framing of the Budget, the Cabinet Decision) The Minister of Finance shall prepare the budget on the basis of the detailed statement of Revenue Budget and the requisition of Estimate of Appropriations, etc. of the House of Representatives, the House of Councilors, the Court, the Board of Audit, the Cabinet, the Prime Minister’s Office and the respective Ministries (hereinafter referred to as “respective Ministries or Agencies”), and ask for the Cabinet decision. Article 27 (The timing of the budget submission to the Diet) The Cabinet shall customarily present the Budget for each fiscal year to the Diet during January of the previous fiscal year. Ensure that reporting on revenue and expenditure is public, timely and regular, and that there are consequences for the responsible agency and officials for failure to report at all or in a timely fashion; In accordance with the Constitution and the Public Finance Law, the Cabinet is obliged to annually report to the Diet and the public on the state of national finances right after the approval of the Budget for the current fiscal year, which contains; i. the Budget ii. the Settlement of Revenue and Expenditure of the preceding fiscal year before last iii. the amounts of public bonds, borrowings, State Properties on hand iv. other general matters concerning public finance With regard to the Settlement of Revenue and Expenditure, the Cabinet customarily presents the Settlement of Revenue and Expenditure audited by the Board of Audit to the ordinary session of the Diet to be held in the subsequent fiscal year. The Constitution and the Public Finance Law do not suppose that the Government fail to report against these articles. Public officers are, however, mandated by the Constitution and laws to respect all of laws and regulations. The constitution Article 91 At regular intervals and at least annually the Cabinet shall report to the Diet and the people on the state of national finances. The Public Finance Law Article 46 (Report on fiscal conditions to the general public and the Diet) (1) In case where the Budget is approved, the Cabinet shall immediately report to the general public on the Budget, the Settlement of Revenue and Expenditure of the preceding fiscal year before last, the amounts of public bonds, borrowings, State Properties on hand, and other general matters concerning public finance, by means of prints, conferences, etc. (2) Except those provided in the preceding paragraph, the Cabinet shall, at least every quarter, report to the Diet as well as to the general public on the situation of the appropriations, treasury, and others concerning public finance. The Public Finance Law Article 40 (Timing of submission of the Settlement of Revenue and Expenditure to the Diet) (1) The Cabinet shall customarily present the Settlement of Revenue and Expenditure audited by the Board of Audit to the ordinary session of the Diet to be held in the subsequent fiscal year. Ensure that effective system of accounting and auditing is put in place and that there is effective oversight over the budgetary revenue and expenditure with regular training and accreditation requirements for government accountants and auditors; 1．The Japanese public accounting system and audit system The procedures of the Japanese public accounting system are prescribed in detail in laws and regulations, such as the Public Finance Act, the Public Accounting Act, etc. Strong checks and internal control mechanisms are incorporated into the accounting system in each agency so as to ensure that the prescribed procedures are complied with without fail. For example, [i] a person in charge of concluding a contract, [ii] an administrator that supervises the fulfilment of the contract, [iii] a person who verifies the fulfilment of the contract, [iv] a person who makes payment decisions, and [v] a person who handles the payment process, are different basically, and a system of mutual checks and balances works accordingly. This process enables to find mistakes easily, and make criminal acts more difficult to commit and more easily detected. As for the oversight of the accounting, each Ministry and Agency has its internal audit system. Ministry of Finance periodically checks accounting of the each ministry. The Board of Audit (hereinafter referred to as ‘the Board’), as an independent Constitutional entity audits State accounts as well as accounts of public organizations and other entities as stipulated by law, also supervises public accounting. The establishment of multi-layered control and check system ensures the effective oversight on the public accounting in Japan. Furthermore, in order to enable the Diet to certainly control national finances, the Public Finance Law requires cash-basis accounting which provides the information of cash receipts and payments and gross budget which shows total revenue and expenditure in a fiscal year. The Public Finance Law Article 2 (Definition of income and disbursement, revenue and expenditure) (1) The term “income” as used in this Law shall mean cash receipts that serve as the source of payment to meet the various demands of the State, while “disbursement” shall mean cash payments to meet the various demands of the State. Article 14 (The principle of gross budget) Revenue and expenditure of a fiscal year shall all be included in the budget. The constitution Article 90 (1) Final accounts of the expenditures and revenues of the State shall be audited annually by a Board of Audit and submitted by the Cabinet to the Diet, together with
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